CIT v. Shri Samson Perinchery

392 ITR 4High Court2017#175 most cited

What is CIT v. Shri Samson Perinchery authority for?

A penalty levied under section 271(1)(c) of the Income-tax Act is unsustainable if it is initiated on one limb (e.g., concealment of income) but ultimately levied on the other limb (e.g., furnishing inaccurate particulars). This also applies if the initial penalty notice is vague or ambiguous regarding the specific charge.

417

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Samson Perinchery · 392 ITR 4 · Section 271(1)(c) · Section 274 · penalty · concealment of income · furnishing inaccurate particulars · penalty initiated on one limb · penalty levied on other limb · vague penalty notice · penalty unsustainable · non-application of mind

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 115JCSection 142(1)Section 115JBSection 143Section 14A

Issues it is cited on

section 274(1)section 271(l)section 271(l)(c)furnishing inaccurate particulars of incomefurnishing inaccurate particularsmalabar industrialsection 274penalty under section 271(1)(c)concealment of incomepenalty u/s 271(1)(c)non-application of mindlevy of penalty

Judgments citing CIT v. Shri Samson Perinchery

M/S. Vinayaka Enterprises, Srisi vs. Deputy Commissioner of Income-Tax, Central Circle 2(1), Bengaluru

In the result, both the appeals of the assessee are allowed

ITA 322/BANG/2023[2016-17]Status: DisposedITAT Bangalore30 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.RFor Respondent: Shri V. Parithivel, D.R
Section 132Section 139Section 153CSection 271(1)(c)

…ITA Nos.321 & 322/Bang/2023 M/s. Vinayaka Enterprises, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.321 & 322/Bang/2023 Assessment Years: 2015-16 & 2016-17 M/s. Vinayaka Enterprises No.1169/170, Akshay Enterprises Nehrunagar DCIT Vs. Sirsi 581 402 Central Circle-2(1) Bangalore PAN NO : AALFV0318B APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 30.08.2023 Date of Pronouncement : 30.08.2023 O R D E R PER CHANDRA POOJARI, AC…

M/S. Vinayaka Enterprises, Srisi vs. Deputy Commissioner of Income-Tax, Central Circle 2(1), Bengaluru

In the result, both the appeals of the assessee are allowed

ITA 321/BANG/2023[2015-16]Status: DisposedITAT Bangalore30 Aug 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.RFor Respondent: Shri V. Parithivel, D.R
Section 132Section 139Section 153CSection 271(1)(c)

…ITA Nos.321 & 322/Bang/2023 M/s. Vinayaka Enterprises, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.321 & 322/Bang/2023 Assessment Years: 2015-16 & 2016-17 M/s. Vinayaka Enterprises No.1169/170, Akshay Enterprises Nehrunagar DCIT Vs. Sirsi 581 402 Central Circle-2(1) Bangalore PAN NO : AALFV0318B APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 30.08.2023 Date of Pronouncement : 30.08.2023 O R D E R PER CHANDRA POOJARI, AC…

Prashant Manohar Bhagwat, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 86/RPR/2023[2014-5]Status: DisposedITAT Raipur18 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(3)Section 271(1)(c)Section 274

…we find that the Hon’ble High Court of Bombay in the case of Pr. CIT (Central), Bengaluru Vs. Golden Peace Hotels & Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC), by drawing support from its earlier order in the case of CIT Vs. Shri Samson Perinchery (2017) 392 ITR 4 (Bom) and PCIT Vs. New Era Sova Mine (2020) 420 ITR 376 (Bom), had observed that AO while issuing show-cause should clearly indicate that as per him the case of the assessee involves concealment of particulars of income; or there is furnishing of inaccurate particulars. It was further observed, that if the notice is issued in the printed form, then…

Khomram Chandrawanshi (HUF), Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 165/RPR/2022[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(3)Section 271(1)(c)Section 274Section 4

…we find that the Hon’ble High Court of Bombay in the case of Pr. CIT (Central), Bengaluru Vs. Golden Peace Hotels & Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC), by drawing support from its earlier order in the case of CIT Vs. Shri Samson Perinchery (2017) 392 ITR 4 (Bom) and PCIT Vs. New Era Sova Mine (2020) 420 ITR 376 (Bom), had observed that AO while issuing show-cause should clearly indicate that as per him the case of the assessee involves concealment of particulars of income; or there is furnishing of inaccurate particulars. It was further observed, that if the notice is issued in the printed form, then…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Shri Edgar Braz Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 98/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Shri Edgar Braz Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 97/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Mrs Natalina Vaz., Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 112/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Mrs Natalina Vaz., Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 111/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Peter Soccoro Vaz, Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 108/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Peter Soccoro Vaz, Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 107/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Smt Vanda Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 102/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Smt Vanda Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 101/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S S GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) Sr ITA No(s). Appellant Respondent Asstt. Yr. Deputy Shri Edgar Braz 1 97 and Commission Afonso, 2009-10 & 98/PAN/2019 er of Income Tivani Vado, 2 Tax, Circle- Calangute Goa, Goa – 2010-11 1(1), Panaji. 403001. PAN: ABQPA3001A Deputy Smt. Vanda Afonso, 3 101 and Commission H.No.E 3/74, Tivani 2009-10 & 102/PAN/2019 er of Income Vado, Calangute Goa, 4 Tax, Circle- Goa – 403001. 2010-11 1…

Dhanraj Sethia, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1

In the result, the appeal filed by the assessee is allowed

ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 169/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Dhanraj Sethia cuke The ACIT Vs. K-53, Kishan Nagar, Shyam Nagar Circle-1 Jaipur 302 019 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPS 0573 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…tion had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields Group of cases (On penalty) 8. Per contra, the Ld. Departmental…